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Which of the following types of gains are not required to be included in other comprehensive? a. Gains from held for trading securities b. Gains

Which of the following types of gains are not required to be included in other comprehensive?

a. Gains from held for trading securities

b. Gains from changes in fair value of available-for-sale securities

c. Gains from cash flow hedging instruments

d. Gains from translation of the financial statements of a self-sustaining foreign operation.

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